https://www.taxtmi.com/caselaws?id=44647 Suppression of material facts and wilful mis-statement can trigger the extended limitation period under Section 11A where connected units share common directors, distributors, accounts and business control. On that basis, the demand was treated as within time. Exemption under Notification No. 71/78, as amended, may also be denied when the units are not genuinely independent and their clearances are clubbed for excise purposes; the penalty under Rule 9(2) read with Rule 173Q was upheld on the same finding of mis-representation. en-us Fri, 05 Jul 1996 00:00:00 +0530 Fri, 02 Jul 2010 16:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44647 Suppression of material facts and wilful mis-statement can trigger the extended limitation period under Section 11A where connected units share common directors, distributors, accounts and business control. On that basis, the demand was treated as within time. Exemption under Notification No. 71/78, as amended, may also be denied when the units are not genuinely independent and their clearances are clubbed for excise purposes; the penalty under Rule 9(2) read with Rule 173Q was upheld on the same finding of mis-representation. Case-Laws Central Excise Fri, 05 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44647